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Latest issue:

Editorial
Aubrey Silke’s 1958 PhD Thesis on Tax Avoidance, P a r t II

Articles & Notes
Conditions, Conditions, Conditions

Estate Duty Amendment – Has The Legislature Missed Some Tricks?
Case Law
Income Tax – Farming – Whether Wine In Process Was Produce Held And Not
Disposed Of , And If so at What Value?

In come Tax – Whether Expenditure on Salaries, Rent, Etc can be Taken Into
Account In Respect Of Future Expenditure on Repairs Of Ships



The Taxpayer is a South African niche publishing house specialised in the field of taxation.
Our ethos is to publish works that provide readers with knowledge and understanding rather than information, and with ideas rather than facts.
The Taxpayer aims to be the journal no South African tax professional can afford not to read.





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